ภาษีเงินได้หัก ณ ที่จ่าย: ธุรกิจต้องหักเมื่อไหร่ อัตราเท่าไร ยื่นแบบไหนWithholding Tax in Thailand: When to Deduct, at What Rate, and Which Form

What withholding tax is, and who must deduct it

Withholding tax is a system in which the *payer* deducts a portion of tax at the moment a payment is made and remits it to the Revenue Department on the recipient's behalf. This lets the state collect tax steadily throughout the year, while the person who was withheld from can use the amount deducted as a credit against the tax due when they file their annual return. It is not a double charge — it is tax paid in advance, in instalments.

In general, companies, registered partnerships, and businesses that pay certain types of income to others have a duty to withhold tax at the rates and under the conditions set by law. Because the duty arises *at the moment of payment*, the payer needs to know whether each payment is subject to withholding before transferring the money.

Common withholding tax rates

The rate depends on the *type of income* and the *type of recipient*. Common rates that businesses encounter when the payer is a company or registered partnership include:

These rates apply to domestic payments in the general case and follow Revenue Departmental Order No. Tor.Por.4/2528 (as consolidated), issued under Section 3 Tredecim of the Revenue Code (Revenue Departmental Order Tor.Por.4/2528). Note that the 3% service rate does not cover every kind of service — hotel service charges, restaurant service charges, and life-insurance premiums, for example, fall outside this 3% base — and whether a payment is "transport (1%)" or "hire of work (3%)" depends on the substance of the contract.

In addition, under Tor.Por.4/2528 a payment is subject to withholding only where the amount under a single contract is 1,000 baht or more, even if it is split into several instalments each below 1,000 baht (this threshold is specific to this Order, not a rule for every type of withholding — salary under Section 50, for instance, follows different rules).

The correct rate depends on the type of income, the status of the payer and the recipient, and the details of the contract; payments to recipients abroad follow a different set of rules and rates. Confirm the income type and consult an auditor before fixing a rate.

Choosing the right return: ภ.ง.ด.1 / 2 / 3 / 53 / 54

After withholding, the payer must remit using the correct return — determined first by the *type of income* under the law, then by the recipient's status.

See each form's purpose in the Revenue Department's list of returns; ภ.ง.ด.54 and cross-border payments also require considering Section 70 and any double-tax agreement (DTA).

Filing and remittance deadlines

Paper filing: the return and the tax must be filed within 7 days from the end of the month in which the payment was made — in practice, by the 7th of the following month.

Online (e-filing): an extension of a further 8 days generally applies (often to around the 15th of the following month) (Revenue Department tax calendar).

Note: for ภ.ง.ด.1, ภ.ง.ด.1ก and ภ.ง.ด.1ก (special) — withholding on salaries — from tax year 2024 (2567) employers must file electronically as the rule (except where electronic filing is genuinely not possible) (Revenue Department); ภ.ง.ด.3 and ภ.ง.ด.53 can still be filed on paper or online by the deadlines above.

The exact date each month can shift for public holidays, and extension measures can change, so check the tax calendar for that month before each filing.

Withholding tax certificates

The payer must issue a *withholding tax certificate* to the person withheld from, under Section 50 Bis of the Revenue Code, so the recipient can use it to credit the tax when filing their annual return. The timing of issue differs by income type:

• Withholding under Section 3 Tredecim (e.g. service fees, rent, hire of work): issue immediately, each time tax is withheld.
• Salaries and income under Section 50(1): issue by 15 February of the following year, or within one month of the employee leaving during the year.

The certificate should clearly state both parties' names and tax IDs, the type of income, the amount paid, and the tax withheld (Revenue Code, Section 50 Bis). Keeping copies in an organised way makes reconciliation with the filed returns much easier if you are ever audited.

What happens if you fail to withhold or remit

The duty to withhold rests with the *payer*. A payer who was required to withhold but did not, or who withheld but failed to remit, may become jointly liable for the tax that was not withheld or remitted (Section 54), together with a surcharge at the statutory rate (Section 27), and may face a criminal fine for late or non-filing, depending on the facts of each case (Revenue Code, Section 54 · Section 27). Building a check into your payment process is far cheaper than fixing problems after the fact.

Checklist before paying and filing

• Confirm whether the payment is subject to withholding and what type of income it is
• Check whether the recipient is an individual or a juristic person to pick the right rate and form
• Withhold at the moment of payment and issue a withholding tax certificate to the recipient
• Use the correct form: ภ.ง.ด.3 for individuals, ภ.ง.ด.53 for juristic persons
• File and remit on time (by the 7th of the following month, or the extended date if filing online)
• Keep copies of certificates and filed returns so they can be reconciled
• Consult an auditor for cross-border payments or when unsure of the income type and rate

Information as of 27 July 2026 — this article reflects official rules and sources in force as at the date of preparation. Laws, tax rates, and deadlines can change; please check the latest notifications or consult an auditor before relying on it.